A raccoon (Procyon lotor) with signs of weakness was captured in upstate New York (USA). Despite attempted care in a rehabilitation facility, the animal died and was examined because of suspected infectious neurologic disease. The cerebrum had a marked, locally extensive, neutrophilic, necrotizing encephalitis with numerous associated intralesional protozoal organisms, and a moderate to marked multifocal perivascular nonsuppurative meningoencephalitis. Based on morphology and immunohistochemical staining, the organism was a Sarcocystis sp.-like protozoan. Rabies antigen and canine distemper virus (CDV) inclusions were not detected. However, the animal was positive for canine distemper virus based on peroxidase anti-peroxidase staining.